Article 1. Cigarette Tax
- Part 70 Introduction and Definitions
- Part 71 Agent's License
- Part 72 Cigarette Wholesale Dealer's License
- Part 73 Cigarette and Tobacco Products Retail Dealer and Vending Machine Registration
- Part 74 Imposition of Cigarette Taxes
- Part 75 Returns, Payments and Records to Be Kept
- Part 76 Exemptions from Tax
- Part 77 Refunds and Redemptions of Unused Stamps
- Part 78 Civil Penalties and Interest on Underpayments
- Part 79 Miscellaneous Provisions